Taxation
Taxation


ASSESSMENT INFORMATION


Definition of Current Value Assessment (CVA)

In relation to land, the amount of money the fee simple, if unencumbered, would realize if sold at arm's length by a willing seller to a willing buyer.

Re-Assessment Cycle - Dates

Taxation YearProperty Value Based On
1998, 1999, 2000June 30, 1996
2001, 2002June 30, 1999
2003June 30, 2001
2004June 30, 2003
2005June 30, 2003
2006, 2007, 2008January 1, 2005


Property Classes - Descriptions

As part of the assessment process, each property will be assessed as one or more of the following property classes in accordance with use:
Property ClassDescription
ResidentialLand used for residential purposes or non-qualified farms
Multi-ResidentialLand used for residential purposes with greater than seven (7) units
CommercialLand and buildings used for office or administrative purposes
IndustrialLand used in conjunction with manufacturing, storage etc.
PipelineWill be assessed by regulation
Farm / Managed ForestProperties which meet stringent Provincial criteria - includes most properties previously eligible for the 75% Farm Tax Rebate Program


Assessment Rolls - Public Access

The assessment rolls contain information on every property within the Township of Scugog. It provides the name and address of the owner, legal description of the property, the size of the lot (frontage and depth), the assessed value and the property class for taxation purposes.

Although the Township maintains the assessment roll books, property assessment is the responsibility of the Municipal Property Assessment Corporation. If you have any questions regarding your assessment, please contact the MPAC office at 1-800-296-6722 or online at www.mpac.ca

Appeal Process

Property taxes are calculated by applying a tax rate to all properties in each property assessment class. The rate, once set by Council, is not subject to appeal. Only your assessed value as established by the Municipal Property Assessment Corporation is subject to appeal.

If you believe your property assessment is too high in comparison to similar properties in your area, you have the option to appeal the assessment.

The first step in any appeal should be a Request for Reconsideration (forms available on the MPAC website or at 181 Perry St) to discuss your concern with the Municipal Property Assessment Corporation. Any agreed changes can be made without a formal appeal or payment of filing fee through the Request for Reconsideration process. If an agreement cannot be reached, a formal appeal must be filed by the property owner with the Assessment Review Board of Ontario (ARB). An appeal fee is required to be paid at the time of filing. For further information, you may contact the Municipal Property Assessment Corporation at 1-866-296-6722.

Municipal Property Assessment Corporation
Office Galleria,
Oshawa Centre
419 King Street West
Oshawa ON L1J 2K5

Tel: 1-866-296-6722
Fax: (905) 432-1071

Municipal Property Assessment Corporation
Assessment Review Board of Ontario



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