Year-End Tax File. Product/Service

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1 The Service Level Agreement (SLA) is MPAC s promise to deliver timely, accurate and measurable products and services to municipalities. It is our commitment to all municipalities to maintain high performance standards and each municipality s commitment to perform the dependencies that MPAC requires in order to meet these standards. The SLA and the 14 Service Levels were established in consultation with municipalities and the Ministry of Finance to align service delivery expectations and create opportunities for collaboration and information sharing. Below is a list of the 14 Service Levels that form part of the MPAC Service Level Agreement. Click on the Service Level you would like to learn more about to see MPAC s commitment and any municipal dependency. Year-End Tax File... 2 Building Permits... 3 Monthly and Yearly Post-Roll Assessment Notices (PRAN)... 4 Quarterly New Assessment Forecasts... 5 Tax Applications... 6 Vacant Unit Rebate Applications... 7 Municipal Inquiries... 8 Severance/Consolidation Information Form (SCIF)... 9 Condominium Plan Information Form (CPIF) Preliminary New Assessment Report New Assessment Report Supplementary and Omitted Assessments Assessment of Residential, Farm Multi-Residential, Industrial, and Commercial Properties

2 Year-End Tax File The Year-End Tax File is a data file MPAC delivers to municipalities each year for municipal planning and taxation purposes To provide the Year-End Tax File annually no later than December 8th, in the agreed upon format, that can be successfully loaded into a Municipality s system Provide annually no later than December 8th, in agreed upon format Capability to accept file format, and commitment to use data in accordance with Section 53 of the Assessment Act Delivery Date December 8, 2017 Annually 2

3 Building Permits Building permits are required by property owners to begin any construction, demolition, addition or renovation on a property Municipalities submit building permits to MPAC to ensure property assessments are reflective of current state and condition To ensure all building permit notifications are loaded to MPAC s Permit Tracking System data base within a specified time Load building permits to MPAC s Permit Tracking System within 30 days Electronic = 100% loaded Paper = 90% loaded Deliver complete building permits Report Date January 31, 2018 Monthly 3

4 Monthly and Yearly Post-Roll Assessment Notices (PRAN) Post-Roll Assessment Notices are provided to property owners to reflect corrections made to the assessment value, classification or tax status of a property To deliver annual and monthly PRAN Reports to municipalities by specified dates This will assist in summarizing the impact of value changes and classification changes processed through PRANs Deliver monthly report within 30 days following the end of each calendar month Deliver annual report within 30 days following the end of the calendar year None Report Date January 31, 2018 Monthly/Annually 4

5 Quarterly New Assessment Forecasts Assessment forecasts are MPAC s forecasted increases to the assessed value of each property category during a calendar year, primarily as the result of new construction/building permits To deliver quarterly forecasting reports to municipalities predicting new assessment growth Deliver new assessment forecast within 30 days following the end of each calendar quarter Deliver complete building permits within 30 days of issuance Report Date March 31, 2018 Notify MPAC regarding changes to provincial and federally-owned properties in a timely manner Quarterly 5

6 Tax Applications A Tax Application is an application for a refund or adjustment to property taxes that a municipality submits to MPAC for review Provide a timely response to Tax Applications allowing municipalities to maintain commitments in preparation for council approval (September 30th) and meet legislative timeframes Review, complete, and return 90% of Tax Applications within 90 days of receipt All Tax Applications received by MPAC before May 15th will be reviewed, responded to, and delivered to Municipality before August 15th Deliver all required supporting documentation, including all documentation required from the taxpayer Report Date March 31, 2018 Deliver all required information by May 15th, for applications to be processed prior to August 15 th Quarterly 6

7 Vacant Unit Rebate Applications A Vacant Unit Rebate Application is an application from a municipality for a vacant unit rebate of property taxes as a part of a municipality s tax rebate program To complete and return 100% of the original and interim Vacant Unit Rebate Applications within 60 days 100% of the Vacant Unit Rebate Applications received during a calendar quarter will be reviewed, and responded to within 60 days of receipt Deliver all information required to process the application Report Date March 31, 2018 Quarterly 7

8 Municipal Inquiries An urgent inquiry is an inquiry that would reasonably be viewed by the municipality and MPAC as having a material impact on a municipality s ability to properly bill and collect property taxes. A non-urgent inquiry is any other inquiry received by MPAC via sent to MPAC s Centralized Regional Electronic Mailbox System. To acknowledge and resolve municipal and telephone inquiries within specified time periods Respond to urgent municipal inquiries within 2 business days Acknowledge receipt of non-urgent enquires sent to centralized mailbox within 1 business day, and respond within 30 days Clearly articulate questions and properly identify/justify urgent inquiries Report Date March 31, 2018 Quarterly 8

9 Severance/Consolidation Information Form (SCIF) A SCIF provides apportionment information and is used by municipalities to apportion unpaid taxes among parcels of land as provided under section 356(1) of Municipal Act, or Section 322(1) of the City of Toronto Act. A severance is the separation of a piece of land to form a new lot or land parcel To deliver to municipalities in a timely manner, SCIFs for registered Mplans and/or Rplans Deliver 90% of all SCIFs within 150 days of plan registration, and 100% within 1 year of registration Deliver information required to process SCIFs including lot zoning, lot addresses and lot servicing information Report Date June 30, 2018 Semi-Annually 9

10 Condominium Plan Information Form (CPIF) CPIF is information pertaining to a condominium plan used by municipalities as a basis to apportion unpaid taxes pursuant to Section 356 of the Municipal Act, or Section 322 of the City of Toronto Act. To deliver to municipalities in a timely manner, CPIFs for registered Condo Plans Deliver 90% of CPIFs within 150 days of registration and 100% within 1 year of registration None Report Date June 30, 2018 Semi-Annually 10

11 Preliminary New Assessment Report The Preliminary New Assessment Report is a report that sets MPAC s forecasted increase to the assessed value of each Property Category during the subsequent calendar year To deliver preliminary forecasting reports to municipalities predicting new assessment growth Deliver a preliminary new assessment forecast within 30 days following the commencement of the fourth quarter Deliver complete building permits within 30 days of issuance Report Date October 31, 2018 Notify MPAC regarding changes to provincial and federally-owned properties in a timely manner Annually 11

12 New Assessment Report The New Assessment Report is a report that compares actual versus forecasted new assessment growth. It sets out MPAC s forecasted increase to the assessed value of each Property Category during each of the immediately preceding five calendar quarters directly resulting from building permits, as well as MPAC s forecasted increase to the assessed value of each Property Category, and the Quarterly Accuracy Performance for each quarter during such calendar year. To provide a report that compares actual versus forecasted new assessment growth Used to determine the accuracy and reliability of the forecasted growth assisting with future growth predictions Municipal Dependency Deliver New Assessment Report within 30 days of the end of the calendar year Deliver complete building permits within 30 days of issuance Report Date December 31, 2018 Notify MPAC regarding changes to provincial and federally-owned properties in a timely manner Annually 12

13 Supplementary and Omitted Assessments A supplementary assessment change is a change in assessed value based on a building permit, that is liable for supplementary treatment in accordance with Section 34 of the Assessment Act, effective on the date the property commences use for any purpose An omitted assessment is a change in assessed value as a consequence of construction following issuance of a Building Permit that is liable for omitted tax treatment in accordance with Section 33 of the Assessment Act Process Supplementary Assessment Change and Omitted Assessment Change in a timely manner Process 85% of the total value of supplementary and omitted assessment changes within one year, and process the balance of the value change in accordance with Sect. 33/34 of the Assessment Act Deliver complete building permits within 30 days of issuance Report Date December 31, 2018 Notify MPAC regarding changes to provincial and federally-owned properties in a timely manner Provide non-residential building plans within 10 days of request Annually 13

14 Assessment of Residential, Farm Multi-Residential, Industrial, and Commercial Properties The International Association of Assessing Officers (IAAO) is a nonprofit, educational, and research association which establishes technical standards intended to guide property tax assessment officials, tax policy analysts, and administrators To measure the accuracy and/or uniformity of reassessment values, for residential, farm, multiresidential, commercial and industrial properties, against internationally recognized mass appraisal IAAO Standards Measure assessment accuracy against IAAO appraisal standards: Assessment to Sale Price Ratio Coefficient of Dispersion Price Related Bias None Report Date December 2020 Post-Assessment Update 14