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On December 31, 1998, the Government of Ontario transferred responsibility for property assessment from the Ministry of Finance to the Ontario Property Assessment Corporation. Amendments to the Act in 2001 changed the composition of the Board of Directors and renamed the organization to the Municipal Property Assessment Corporation (MPAC).
Every municipality in Ontario is a member of MPAC, a non-share capital, not-for-profit corporation whose main responsibility is to provide its customers - property owners, tenants, municipalities, and government and business stakeholders - with consistent and accurate property assessments.
MPAC provides municipalities with a range of services, including the preparation of annual assessment rolls used by municipalities to calculate property taxes.