How MPAC Assists/Supports

Municipal Enquiries

Eastern Ontario Treasurers Association

Spring Session

Quinte West Municipal Office

June 7, 2013

Presentation Topics

• What is an assessment parcel?

• Importance of assessment parcel

• Guidelines for parcel policy based on Planning Act in relation to MPAC General Principles of an Assessment Parcel

• Property Identifier Number (PIN)

• Ownership and Parcel Updates

– Deed processing

– roll number assignment

– parcel mapping process

– activation of parcel data

• Municipal notification of changes processed

– Municipal Connect™ GIS-Viewer

– Ontario Parcel

• Correction of inconsistencies

• Questions

What is an Assessment Parcel?

• Subsection 14 (2) 2 of the Assessment Act contemplates a separate assessment for each parcel

• Separate assessment requires a separate roll number

• No definition of “parcel” in the Assessment Act

• Section 50 of the Planning Act provides the best source for formulating a guideline for deciding when parcels are to be combined or not

• The courts make reference to the Planning Act when considering “parcel” or “property”

Why define parcel?

• Determines land to be included under same roll number

• Assessed value, which is market driven, depends on this determination – e.g., generally speaking, two lots combined are assessed for less than if assessed separately

• Proper property classification under O.Reg 282/98

• Important land accurately described on tax roll for municipal tax sale

• Affects property counts for MPAC’s funding formula and other municipal cost sharing/grants using property count

Section 50 of the Planning Act

• Section 50 of the Planning Act covers the provisions for subdividing land

• Since severances of land are controlled, the size of the parcels, their location and resulting density of population is controlled

• Act is designed to be self-policing

• Onus is on the purchaser of property to ensure compliance

• Section 50 (21) states that a conveyance that contravenes this section does not create or convey any interest in land

What is “Land”?

Assessment Act definition of land, • “land”, “real property” and “real estate” include land covered

with water, all trees and underwood growing upon land, all mines, minerals, gas, oil, salt quarries and fossils in and under land, all buildings, or any part of any building, and all structures, machinery and fixtures erected or placed upon, in, over, under or affixed to land…

• Land, as we think of it under the Planning Act refers to the “terra firma”, is different:

– It is Parcel oriented and not usually concerned with improvements

General Principles of an Assessment Parcel

Establishes General Principles of an Assessment Parcel:

• All contiguous land in the same ownership constitutes an assessment parcel unless such lands can be conveyed in parts without obtaining a further consent or if it is described as a lot or block on a registered plan of subdivision

• Two properties in one ownership that do not abut each other can be sold separately and should be assessed separately

Property Identifier Numbers (PIN)

• The implementation of electronic land registration introduced a system of PINs to describe lands

• a unique identifier for every parcel of land in Ontario

• Teranet created a separate PIN for all contiguous lands described under a Transfer/Deed

• PINS do not create parcels that can be separately conveyed

• Land Registry Offices do not monitor compliance with the Planning Act

Property Identifier Numbers (PIN)

• PIN parcel not necessarily an assessment parcel

• Application to Consolidate documents are to be treated as a request to consolidate roll

• Property owners should not be instructed to register an Application to Consolidate on title as a prerequisite to assessment roll consolidation

• Conversely, consolidation of assessment parcels should not done as a way to reduce assessment and taxes

• As stated, whether the lands merge is an operation of the Planning Act

Ownership and Parcel Updates Deed Processing

• Parcels are created through the severance consent

process

• Deeds and related legal documents registered in Land

Titles

•

MPAC receives deeds and registered plans/reference

plans in electronic format from Land Titles/Land

Registry Offices

• Documents forwarded to MPAC’s Central Processing

Facility located in Scarborough on a nightly basis and

reviewed, sorted and forwarded for further

updating/processing.

Ownership and Parcel Updates Deed Processing

MPAC Data Processing Facility

Scarborough

Straight Property

Sales/Transfers

Severances and

Consolidations

MPAC Land Parcel Unit

Scarborough Property Valuation Staff

MPAC Field Office

• Roll numbers are assigned at the time of severance processing at MPAC’s Land Parcel Unit

• Newly created roll numbers remain “inactive” until all severance-related changes are completed through to assigning an assessed value to the property.

• Once Land Parcel Unit has finished creating the new parcel data, mapping changes are forwarded to Teranet and a severance package is prepared and sent to the appropriate Property Valuation department for determination of an assessed value and re-location of any structures, etc..

Ownership and Parcel Updates Assignment of Roll Number

Ownership and Parcel Updates Parcel Mapping

Mapping Changes

Forward to Teranet

Updates visible within

45 – 60 days

Municipal Connect™ GIS-Viewer

Ontario Parcel Download

Ownership and Parcel Updates Activation of Parcel Data

• Property Valuation advises Land Parcel Unit that required valuation changes have been completed.

• Land Parcel Unit “activates” new/revised roll numbers that are now reflective of the fully executed severance/consolidation.

• Newly activated parcels visible following next refresh of data on Municipal Connect™ and data download for Ontario Parcel subscribers and will appear on the next returned assessment roll delivered to the municipality.

Ownership and Parcel Updates Municipal Sales Listing

Ownership and Parcel Updates Municipal Sales Listing

Ownership and Parcel Updates Municipal Sales Listing

• MPAC provides municipalities with a “Severance/Consolidation Information Form” which confirms the changes that have been processed as a result of a severance/consolidation.

• Sec. 356 of the Municipal Act, 2001 contains the legislative provisions under which municipalities may issue tax adjustments that result from severance/consolidation processing at MPAC.

• Assessment of the original parent property(ies), as returned on the assessment roll for the taxation years affected by the severance/consolidation, is reapportioned between any portion of the original roll retained afterwards and any new rolls created.

Ownership and Parcel Updates Severance/Consolidation Information Form

Ownership and Parcel Updates Severance/Consolidation Information Form

Municipal Connect™ GIS-Viewer

• GIS-Viewer provides: • Numerous supporting map layers including roads, water, lots and

concessions, municipal boundaries

• Several mapping layers, including ward/poll thematically mapped parcels

• Customized parcel labels including roll numbers, property locations, property types, property codes, assessed values, legal descriptions, wards and polls

• Ability to select parcels by point and area and export properties selected to external applications

• Quick link to the property information component of Municipal Connect™ to view data for mapped parcels

• Ability to red-line on map, save maps, send URLs for modified maps to other Municipal Connect™ GIS-Viewer users

Municipal Connect™ GIS-Viewer

Ontario Parcel

• GIS platform that is comprised of data from 3 sources:

• Teranet, MPAC and the Provincial Government - primarily MNR.

• Digitized fabric consisting of an Ownership Parcel layer (Teranet), Assessment Parcel layer (MPAC), Crown Parcel layer (MNR) and supporting data make up the Ontario Parcel.

NOTE: GIS-Viewer through Municipal Connect™ provides users with access to the Assessment Parcel fabric that is one of the layers of information available in the Ontario Parcel product.

Ontario Parcel

• Contact information for the Ontario Parcel (OP) is through MPAC or Teranet. Agreements and pricing for the Ontario Parcel are co-coordinated through Teranet on behalf of the parties that form the OP.

• For more information access the Ontario Parcel website @ www.ontarioparcel.ca

Ontario Parcel

Corrections of Inconsistencies

• Contact MPAC should a question arise as to:

– correct ownership

– legal description

– a severance and/or whether assessment roll numbers should be consolidated

• MPAC will use available resources to complete a thorough review involving:

– conducting a search of title

– obtaining deed copies, parcel registers from LRO/Land Titles

– obtaining additional information from a municipality or Committee of Adjustment/Land Division Committee

– updating our system in accordance with findings and report back regarding outcome to requestor

Thank you! Beverley Disney Municipal Relations Representative beverley.disney@mpac.ca 1-877-275-7779 or 1-613-342-3296, ext. 218

Peter Moran Municipal Relations Representative peter.moran@mpac.ca 1-877-474-1224 or 1-613-392-2506, ext. 200