<iframe src="//www.googletagmanager.com/ns.html?id=GTM-5D9QDS" height="0" width="0">

Tax Assessment and Apportionments

What is a Supplementary/Omitted Tax Bill? 

A supplementary/omitted tax bill is a bill issued by the Town of Milton that reflects any additions or improvements that have been made to the property.

For example, owners of newly constructed homes/additions will receive a supplementary tax bill pertaining to the assessed value of the home effective from the date of occupancy or completion of alteration. The supplementary/omitted tax bill is in addition to what may have been previously billed on the property. This bill does not include payments already made to your tax account or future installments that have been previously billed and are still outstanding. From the assessment information provided by the Municipal Property Assessment Corporation (MPAC), the Town of Milton calculates the tax amounts due and issues tax bills, based on the following formula:

Tax amount due = Assessment Value X Tax Rate

For Example:      $350,000 X 0.757464% =$2,651.12 (365 Days)

Legislation allows MPAC to assess a property for the current year and up to two previous years, retroactive to the closing date. These bills are payable in one installment, as indicated on the due date field of the payment stub. Please note there may be various bills representing multiple years or different effective dates in one envelope. If there is a discrepancy with the supplementary/omitted assessment or the information is incorrect, a Request for Reconsideration (RFR) process is available. Please refer to the Notice of Assessment sent by the Municipal Property Assessment Corporation (MPAC) for the deadline to file a RFR. Please contact MPAC at 1-866-296-6722 or visit www.mpac.ca for more details.

What if I do not agree with the assessment that was billed?

Property owners who do not agree with the assessment that was billed should contact the Municipal Property Assessment Corporation (MPAC) at 1-866-296-6722 to discuss the Request for Reconsideration (RFR) process.

What if I didn't own the property for the full period I am being billed for?

As taxes are levied against the property and not the person, it is legally the responsibility of the current owner to ensure full payment has been made. It is suggested that the owner contact their lawyer to advise them that these retroactive tax bills have been received.  The lawyer will then contact the vendor's lawyer to readjust taxes if required.

 

How do I appeal my Property Tax Assessment?

If you feel that the current value assessment assigned to your property is incorrect, please follow these steps:

  1. Call 1-866-296-6722 to discuss your concerns with an assessor from the Municipal Property Assessment Corporation (MPAC). You may be required to complete a Request for Reconsideration Form which is available free of charge from MPAC.
  2. Residential property owners must file a Request for Reconsideration (RFR) prior to filing a formal appeal with the Assessment Review Board (ARB).   For residential owners, ARB appeals can be filed only if an agreement cannot be reached through discussion with an assessor as part of the RFR process. 
  3. Non residential property owners (Industrial, Commercial and Multi-residential) may choose either the RFR route or proceed directly to the ARB appeal system.  ARB appeal requests can be filed by completing an application form available from ARB. Visit ARB for more information including costs associated with this appeal.
  4. The Municipal Property Assessment Corporation (MPAC) offers an online tool called AboutMyProperty™, which will allow residents to access personal property details and compare the assessment to other similar properties within their neighbourhood and community. 

What is a Tax Apportionment? 

When a parcel of land is severed--splitting it into two or more lots or parcels; or when adjoining parcels of land are consolidated by a single landowner, then the land's assessment values and property taxes have to be redistributed accordingly.

The Role of MPAC

Tax apportionments are determined by the Municipal Property Assessment Corporation (MPAC), not by the Town of Milton, after legal notification of land severance or consolidation is given. MPAC is responsible for apportioning the assessed value of the original property to the newly created properties. This apportionment will apply for the current year in which a severance or consolidation occurs. Depending on the time during the Town's fiscal tax year, the apportionment could be back-dated or applied to a portion of the subsequent tax year, until such time as the assessment roll recognizes the newly created properties.

The assessed values on the newly created properties represent their portion of the original property but may not reflect the current value assessment of the new properties had they been assessed individually.

For example: A 100 acre property valued at $500,000 applies for severance for 50 equal sized lots. MPAC will create an apportionment taking the original value of $500,000 and dividing it by 50. Each lot will represent a land value of $10,000 only. The following year true Current Value Assessment (CVA) will be applied to each individual lot.

Tax collection: Based on the assessment apportionment information supplied by MPAC, the Town of Milton distributes the taxes from the original property to the newly created properties in proportion to their relative value. Once Milton Town Council approves the tax apportionment, a letter is forwarded advising the individual property owners of the taxes owing to each, as applicable.

For years subsequent to the apportionment, the new properties are assessed individually and taxed based on their current value assessment.

Municipal Property Assessment Corporation (MPAC)

6745 Century Ave, Suite #1
Mississauga, Ontario L5N 8C9
Toll Free: 1-866-296-MPAC (6722)
Fax: 905-813-9170 

Assessment Class Codes

Properties are categorized by different land use types.  Some land types have sub classes.  The code on your bill is made up of four characters.  These characters are explained on the attached Guide.