Property Assessment
Property Assessments are done every four years by the Municipal Property Assessment Corporation (MPAC), a not-for-profit corporation regulated by the Province of Ontario. MPAC’s main responsibility is to classify and value property for municipal and provincial taxation purposes.
Your property assessment is used to:
- calculate municipal taxes based on a tax rate set by Greater Sudbury City Council, and
- calculate education taxes based on a tax rate set by the Province of Ontario.
If you disagree with your property assessment, contact the Municipal Property Assessment Corporation (MPAC).
How assessment affects your property taxes
Whenever an assessment takes place, it may affect your property taxes.
- If the assessed value of your property has increased more than the municipal average, you may experience an assessment-related tax increase. This increase will be phased in over the next four years in equal amounts.
- If the assessed value of your property has not increased by the municipal average, you may experience an assessment-related tax decrease.
How assessment affects education taxes
The Province of Ontario determines an education tax rate for each property class that is standard across the province. Municipalities where residential property values have increased by more than the provincial average will pay more education taxes.
Assessment of camps, cottages, seasonal and recreational properties
MPAC does not recognize recreational properties (for example camps or cottages) as a distinct category for assessment. Therefore, even if you don't live on your property year-round, your property will be assessed as residential, meaning there are no discounts for seasonal use.