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Farm Properties

How does MPAC assess farm properties?

MPAC undertakes extensive analysis to determine the value of farm properties and only uses sales of farmland sold to farmers to determine farmland values.

There are five key elements MPAC considers when valuing farm properties:

  • farmland
  • the residence
  • residence land
  • farm outbuildings
  • other buildings

MPAC has made several improvements to farmland valuation for the 2016 update including:

  • implementating a new agricultural cost guide,
  • improving the sales verification process,
  • increasing the sales period to 6-8 years, and
  • simplifying the geographic farming areas.

Video: How MPAC Assesses Farm Properties

What is the deadline to file a Request for Reconsideration (RfR)?
Property owners should check their Property Assessment Notice for the RfR deadline.  The general RfR deadlines are:

Property Type

Notice Mailing Date

RfR Deadline

Farm

October 11, 2016

February 8, 2017

Business

October 18, 2016

February 15, 2017

Multi-Residential

October 24, 2016

February 21, 2017

Businesses

November 28, 2016

March 28, 2017

What if I don't agree with the outcome for my Request for Reconsideration (RfR)? 
If the owner disagrees with the outcome, they have the option to file an appeal with the Assessment Review Board (ARB), an independent assessment appeal tribunal of the Ontario Ministry of the Attorney General.

Property owners have 90 days after MPAC has notified them of its decision about the RfR to file an appeal with the ARB. The ARB has its own appeal process and has an administrative fee to file an appeal.

The fee is $125 for each residential, farm and managed forest property and $300 for business properties, including multi-residential properties.

For more information, please contact the ARB at 1- 866-448-2248 or 416-212-6349 or visit arb.gov.on.ca.

My Notice says "Your property is assessed as a farm and is currently in the residential property class". How can I change to the farm property tax rate?
To request that a property be eligible for the farm property classes, an RfR must be filed with the Ministry of Agriculture Food and Rural Affairs (OMAFRA). Learn more

I didn't get my conservation land tax exemption. What can I do?
To request that a property be eligible for a conservation land exemption, an RfR must be filed with the program administrator at the Ministry of Natural Resources and Forests. Learn more

How do I apply for a Farm Forestry Exemption (FFE)?
The Farm Forestry Exemption is available under the Assessment Act in an effort to protect wooded acreages on farmlands in recognition of the contribution those forested areas provide to the environment, soil drainage and preservation, and the overall farm operation.

A farm property is eligible to receive this exemption if the following conditions are met:

  • the property is assessed as farm
  • the property has some forested or woodland portion
  • portions currently in the Managed Forest Tax Incentive Program (MFTIP) or Conservation Land Tax Incentive Program (CLTIP) are not eligible for the Farm Forestry Exemption

Eligible farm owners should file a Request for Reconsideration with MPAC to request the Farm Forestry Exemption.