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Property assessment

The Municipal Property Assessment Corporation (MPAC) classifies and assesses the value of all homes and businesses across the province. MPAC follows provincial legislation regarding property assessment.

How property assessments are used

Like every municipality in the province, Grimsby, the Region and the school boards use MPAC’s assessment to calculate how much a homeowner or business will be charged in property taxes.

Example: MPAC's current property assessment × tax rate = amount owed in property taxes

Reassessment cycle

Every four years property owners receive their reassessment from MPAC which is phased in over four years. The last reassessment was completed in 2016.

Property Valuation Date

 Applies to Taxation Years

 January 1, 2016

 2017, 2018, 2019, 2020, 2021, 2022

 January 1, 2012

 2013, 2014, 2015, 2016

Phase-in program for a decrease in value

The phase-in program does not apply to decreases in assessed value. For example, if there has been a decrease in your property's assessed value compared to 2012, it will be reflected immediately in the 2017 tax year.

Assessment roll

We keep a copy of the assessment roll for all properties in the town. The assessment roll is a public document and is available for public viewing during regular business hours. MPAC does not allow electronic copying, (i.e., photocopies, photos, etc.) of the assessment roll.


If your property or a portion of it is classified as residential, farm, or managed forest, the deadline to file a Request for Reconsideration (RFR) with MPAC was April 2, 2018 for the 2018 tax year. If you don’t agree with the results of the RFR, the last day to file an appeal is 90 days after the issue date listed on the RFR results letter you receive from MPAC.


For property classes other than residential, you may choose to either file a Request for Reconsideration (RFR) with MPAC or file an appeal directly to the Assessment Review Board (ARB). The Request for Reconsideration deadline for the 2018 tax year is April 2, 2018, and the ARB Appeal deadline is April 3, 2018. RFR forms are available on the MPAC website or by calling 1-866-296-6722.

Supplementary and omitted assessments reflect any increase in assessment due to an addition or improvement to a property. If your property is a newly constructed home, it is likely your initial assessment is for the value of the land only. When these situations occur, an assessor from MPAC will assess any additional value. You have the opportunity to appeal this assessment if you believe it is incorrect.

Applications for reduction in assessment – Sections 357 and 358

You may be eligible for a reduction, cancellation or refund of your property taxes as a result of specific circumstances or changes related to your property. To be considered, you must submit a Tax Adjustment application to the Town of Grimsby.

 Application Form Link

 IMPORTANT - Application Deadlines – applications must be submitted to the Treasurer on or before February 28th of the year following the year to which the application applies.

For example, to request changes to assessment for the 2023 tax year, the application must be submitted no later than February 28, 2024.

 Reasons for cancelation, reduction, or refund

Section 357 of the Municipal Act, 2001 (Act) provides that upon the recommendation of the Treasurer, Council may cancel, reduce or refund taxes levied on land, upon application by the property owners for reasons such as:

  • Land has become vacant
  • A building on the land was destroyed or damaged during the year or preceding year.
  • The destruction or damage of a building which did not occur as a result of a voluntary act making it unliveable
  • Structure damaged by fire, demolition or otherwise substantially unusable
  • Removal of a mobile unit
  • Overcharged due to a gross or manifest error that is clerical or factual in nature (not in assessment)
  • Repairs or renovations to the land prevented the normal use of the land for a period of at least three months during the year.

Applications related to sickness or extreme poverty must be made by filing an application with the Assessment Review Board for consideration.

Assessment Review Board (ARB): Municipal Act Appeals | Tribunals Ontario

Application Process

  1. Download a copy of the application, complete and return prior to the filing deadline. (Printed applications are also available at Town Hall). Applications must be completed by the owner of the land or by another person who has an interest in the land, or a tenant/occupant, or the spouse of the owner.
  2. Completed applications should be submitted to, or by mail or in person (see form for options).
  3. Eligible applications are forwarded on to the Municipal Property Assessment Corporation (MPAC) for their recommendation of assessment reduction.
  4. The recommended tax write-off is calculated based on the assessment reduction multiplied by the applicable tax rate. Reductions are prorated based on the number of eligible days.
  5. Notice of hearing is scheduled and applicants are notified 14 days prior to that date. A meeting is not required, but applicants are provided with the option to meet and discuss their application prior to that date.
  6. Following the meeting date, applications are finalized and any write-offs are completed. Property owners are notified within 14 days of the decision.

Applicants have 35 days to appeal to the Assessment Review Board if they do not agree with the decision.

Additions and improvements to your property will produce a change to the market value. For questions concerning assessment and property valuation, please contact the Municipal Property Assessment Corporation (MPAC) at 1-866-296-6722 or visit the MPAC web site 

How your property taxes are calculated


Contact Us

Town of Grimsby
160 Livingston Avenue
Grimsby ON, L3M 0J5
Phone: 905-945-9634
Fax: 905-945-5010

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