Prepared in consultation with experts on assessment matters, this resource offers you a thorough collection of the latest statutes, regulations, and amendments. In a single, convenient, and comprehensive volume, get direct access to the updated key essential statutes and regulations, and to the most important select provisions of related statutes on all issues relating to property assessment issues in Ontario.

Key essential statutes:

Assessment Act, R.S.O. 1990, c. A. 31 and its most important regulations
Assessment Review Board Act, R.S.O. 1990, c. A.32, and the board’s Rules of Practice and Procedure, forms and practice directions
Municipal Extra Territorial Taxation Act, R.S.O. 1990, c. M.54 and its most important regulations
Select provisions of the Municipal Act, 2001, S.O. 2001, c. 25 and its assessment-related regulations
Municipal Freedom of Information and Protection of Privacy Act, R.S.O. 1990, c. M.56
Municipal Property Assessment Corporation Act, 1997, S.O. 1997, c. 43, Sched. G
Municipal Tax Assistance Act, R.S.O. 1990, c. M.59
Payments in Lieu of Taxes Act, R.S.C. 1985, c. M-13 and the Payment in Lieu of Taxes Dispute Advisory Panel’s Rules of Practice
Provincial Land Tax Act, 2006 and key regulations

UPDATES IN 2024-2025 EDITION

Updated Assessment Review Board Forms

Settlement Conference Brief Template (as amended October 2023)
Notice of the Mandatory Meeting (as amended September 2023)
Property Assessment Appeal Form Instructions and Appeal Form (as amended October 2023)
Request to Dismiss an Appeal (as amended September 2023)

Municipal Extra Territorial Taxation Act, R.S.O. 1990, c. M.54 – The 2024-2025 edition includes the current text of the Act and three important regulations: RRO 1990, Reg. 821 – Assessment Equalization Factor; O. Reg. 474/98 – Commercial Asset Definition; and RRO 1990, Reg. 822 – General
The following statutes, regulations, and select provisions have been updated in the 2024-2025 edition:

Select provisions of the Condominium Act, 1998, S.O. 1998, c. 19
O. Reg. 400/98 – Tax Matters – Tax Rates for School Purposes under the Education Act, R.S.O. 1990, c. E.2
Select provisions of the Municipal Act, 2001, S.O. 2001, c. 25

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Ontario Assessment Legislation, 2024-2025 Edition

Ontario Assessment Legislation, 2024-2025 Edition