overview of the service levels - mpacproduct/service new assessment report definition the new...
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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) ............................................................................... 10
Preliminary New Assessment Report ........................................................................................... 11
New Assessment Report ............................................................................................................... 12
Supplementary and Omitted Assessments ................................................................................... 13
Assessment of Residential, Farm Multi-Residential, Industrial, and Commercial Properties ...... 14
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Product/Service Year-End Tax File
Definition The Year-End Tax File is a data file MPAC delivers to
municipalities each year for municipal planning and
taxation purposes
Objective 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
MPAC Commitment Provide annually no later than December 8th, in agreed
upon format
Municipal Dependency Capability to accept file format, and commitment to use
data in accordance with Section 53 of the Assessment Act
Delivery Date December 8, 2017
Measurement
Frequency
Annually
3
Product/Service Building Permits
Definition 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
Objective To ensure all building permit notifications are loaded to
MPAC’s Permit Tracking System data base within a
specified time
MPAC Commitment Load building permits to MPAC’s Permit Tracking System
within 30 days
• Electronic = 100% loaded
• Paper = 90% loaded
Municipal Dependency Deliver complete building permits
Report Date January 31, 2018
Measurement
Frequency
Monthly
4
Product/Service Monthly and Yearly Post-Roll Assessment Notices
(PRAN)
Definition Post-Roll Assessment Notices are provided to property
owners to reflect corrections made to the assessment
value, classification or tax status of a property
Objective 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
MPAC Commitment • 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
Municipal Dependency None
Report Date January 31, 2018
Measurement
Frequency
Monthly/Annually
5
Product/Service Quarterly New Assessment Forecasts
Definition 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
Objective To deliver quarterly forecasting reports to
municipalities predicting new assessment growth
MPAC Commitment Deliver new assessment forecast within 30 days
following the end of each calendar quarter
Municipal Dependency • Deliver complete building permits within 30 days of
issuance
• Notify MPAC regarding changes to provincial and
federally-owned properties in a timely manner
Report Date March 31, 2018
Measurement
Frequency
Quarterly
6
Product/Service Tax Applications
Definition A Tax Application is an application for a refund or
adjustment to property taxes that a municipality
submits to MPAC for review
Objective Provide a timely response to Tax Applications allowing
municipalities to maintain commitments in preparation
for council approval (September 30th) and meet
legislative timeframes
MPAC Commitment • 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
Municipal Dependency • Deliver all required supporting documentation,
including all documentation required from the
taxpayer
• Deliver all required information by May 15th, for
applications to be processed prior to August 15th
Report Date March 31, 2018
Measurement
Frequency
Quarterly
7
Product/Service Vacant Unit Rebate Applications
Definition 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
Objective To complete and return 100% of the original and
interim Vacant Unit Rebate Applications within 60 days
MPAC Commitment 100% of the Vacant Unit Rebate Applications received
during a calendar quarter will be reviewed, and
responded to within 60 days of receipt
Municipal Dependency Deliver all information required to process the
application
Report Date March 31, 2018
Measurement
Frequency
Quarterly
8
Product/Service Municipal Inquiries
Definition 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 email sent to MPAC’s Centralized Regional
Electronic Mailbox System.
Objective To acknowledge and resolve municipal email and
telephone inquiries within specified time periods
MPAC Commitment • 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
Municipal Dependency Clearly articulate questions and properly identify/justify
urgent inquiries
Report Date March 31, 2018
Measurement
Frequency
Quarterly
9
Product/Service Severance/Consolidation Information Form (SCIF)
Definition 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
Objective To deliver to municipalities in a timely manner, SCIFs
for registered Mplans and/or Rplans
MPAC Commitment Deliver 90% of all SCIFs within 150 days of plan
registration, and 100% within 1 year of registration
Municipal Dependency Deliver information required to process SCIFs including
lot zoning, lot addresses and lot servicing information
Report Date June 30, 2018
Measurement
Frequency
Semi-Annually
10
Product/Service Condominium Plan Information Form (CPIF)
Definition 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.
Objective To deliver to municipalities in a timely manner, CPIFs
for registered Condo Plans
MPAC Commitment Deliver 90% of CPIFs within 150 days of registration
and 100% within 1 year of registration
Municipal Dependency None
Report Date June 30, 2018
Measurement
Frequency
Semi-Annually
11
Product/Service Preliminary New Assessment Report
Definition 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
Objective To deliver preliminary forecasting reports to
municipalities predicting new assessment growth
MPAC Commitment Deliver a preliminary new assessment forecast within
30 days following the commencement of the fourth
quarter
Municipal Dependency • Deliver complete building permits within 30 days of
issuance
• Notify MPAC regarding changes to provincial and
federally-owned properties in a timely manner
Report Date October 31, 2018
Measurement
Frequency
Annually
12
Product/Service New Assessment Report
Definition 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.
Objective 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
MPAC Commitment Deliver New Assessment Report within 30 days of the
end of the calendar year
Municipal
Dependency
• Deliver complete building permits within 30 days of
issuance
• Notify MPAC regarding changes to provincial and
federally-owned properties in a timely manner
Report Date December 31, 2018
Measurement
Frequency
Annually
13
Product/Service Supplementary and Omitted Assessments
Definition 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
Objective Process Supplementary Assessment Change and
Omitted Assessment Change in a timely manner
MPAC Commitment 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
Municipal Dependency • Deliver complete building permits within 30 days of
issuance
• Notify MPAC regarding changes to provincial and
federally-owned properties in a timely manner
• Provide non-residential building plans within 10
days of request
Report Date December 31, 2018
Measurement Frequency Annually
14
Product/Service Assessment of Residential, Farm Multi-Residential,
Industrial, and Commercial Properties
Definition 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
Objective To measure the accuracy and/or uniformity of
reassessment values, for residential, farm, multi-
residential, commercial and industrial properties,
against internationally recognized mass appraisal IAAO
Standards
MPAC Commitment Measure assessment accuracy against IAAO appraisal
standards:
• Assessment to Sale Price Ratio
• Coefficient of Dispersion
• Price Related Bias
Municipal Dependency None
Report Date December 2020
Measurement
Frequency
Post-Assessment Update