Frequently Asked Questions
Who is Responsible?
Three governments and one corporation play a role in property assessment and taxation.
Assessment and Tax Legislation - Province of Ontario
The Provincial Government sets the legislative framework for assessment and taxation in Ontario. It does this by creating legislation, called Provincial Statutes. The Government also creates regulations, which are authorized under the Statutes. The principal ministry involved in setting assessment and taxation policies is the Ministry of Finance, through the Assessment and Municipal Acts.
Assessed Value - Municipal Property Assessment Corporation
The Municipal Property Assessment Corporation (MPAC) is responsible for calculating assessment values and classifying properties according to use, for each of the four million properties in Ontario. These values are used to calculate property and education tax rates and to determine the amount each property is taxed. Assessment information is provided to taxpayers through a Notice of Assessment and to Municipalities through the Assessment Roll.
The Township of Manitouwadge uses information supplied by MPAC to set tax rates and to calculate your tax bill. MPAC is separate and independent from the Township and is governed by its own Board appointed by the Minister of Finance.
Taxes - Township and Province
The Township collects property taxes on behalf of the Township of Manitouwadge and the Province of Ontario (Education). Each level of Government is responsible for its own tax rates.
The formulas for calculating residential property taxes are:
Assessed Value x Municipal Tax Rate = Amount of Municipal Property Tax
Assessed Value x Education Tax Rate = Amount of Education Property Tax
Municipal Property Tax + Education Property Tax = Total Property Tax
How is my assessment determined?
The Township of Manitouwadge does not determine the value of your property. This is done by the Municipal Property Assessment Corporation (MPAC) which is completely separate and independent of the Township. The Assessment Act requires that the assessed value of your property be based on what the property would likely sell for on a specific date. For the 2006 taxation year, the valuation date is January 1, 2005. Local property sales occurring around that date provide a basis as to the assessed value of similar, unsold properties. MPAC continually collects information about properties to ensure that those with similar features (age, size, location, construction, etc.) have similar but not necessarily identical assessed values.
Is my assessment right?
Ask yourself if your assessed value is close to what you would have expected to sell your property for in January of 2005. What were similar properties selling for at that time? MPAC is now providing an on-line service called About My Property. Using this service, property owners can review basic assessment information for their own property and comparable (similar) properties. Further information can be obtained from MPAC at www.mpac.ca or by calling 1-866-296-MPAC (6722).
How are tax rates calculated?
Annually, the Township of Manitouwadge establishes a budget to provide for municipal services and infrastructure. Taxes represent approximately 50 per cent of the Township's budget needs. A tax rate is calculated in accordance with Provincial legislation which meets the funding requirements identified in the budget. The Province sets the education tax rate for all properties. The residential education tax rate is the same province-wide.
After a reassessment, tax rates are adjusted upward to recover the possible deficit caused by a lower assessment. In the case of a higher reassessment, tax rates will be adjusted downward so that the Township and the Province don not receive a gain from the increased assessment.
What if I have more questions?For assessment questions, please contact MPAC at 1-866-296-MPAC (6722).
For tax questions, please contact the Township of Manitouwadge Office at (807) 826-3227 ext. 236 or via e-mail at :
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