In 2016, every property owner in Ontario will receive or has
received a property assessment notice from the Municipal Property
Assessment Corporation ("MPAC") updating the value of
his/her property based on a valuation date of January 1, 2016. This
general reassessment will cover the taxation years from 2017 to
Condominium corporations should review their assessment notices
and confirm that any superintendent's units
and common amenity service units have been
assessed at a nominal value so that effectively no property
tax is payable for the 2017-2020 cycle. Common amenity
service units include guest units, superintendent's units,
parking, lockers, gatehouses, recreational, and other units owned
by the condominium corporation that are used to provide amenities
or services to unit owners.
This special tax treatment emerged from a 2013 decision of the
Assessment Review Board (the "Board") in
TSCC No. 1498 et. al. v. MPACand the City of
Toronto. Here, the Board determined that a
superintendent's unit in a condominium corporation should be
assessed for tax purposes at a nominal rate of nine (9) dollars and
that this nominal value applied equally to any other common amenity
If it appears that these units have been wrongly assessed,
condominium corporations must file a Request for Reconsideration
with MPAC within the prescribed deadline.
The deadline for filing a Request for Reconsideration
with MPAC for 2017 is 120 days after the issuance date printed on the
notice of assessment. For 2018-2020, Requests for
Reconsideration must be filed no later than March 31st of the
taxation year in which the request is made.
In addition unit owners who have received assessments which they
wish to challenge, may have the corporation appeal the assessments,
on behalf of all the unit owners, if the corporation has a by-law
in place authorizing it to do so. Please contact a member of
Condominium Group for assistance on this question.
The 2017 Request for Reconsideration form and all
supporting documents may be submitted to MPAC by fax to
1.866.297.6703, by e-mail through the "Contact Us" page on MPAC's website, or
by mail to MPAC, PO Box 9808, Toronto, ON, M1S 5T9. Additional
information on MPAC's procedure for the Request for
Reconsideration process can also be found here.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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