Assessment Act, R.S.O. 1990, c. A.31

• Jurisdiction: Ontario

Assessment Act

R.S.O. 1990, CHAPTER A.31

Consolidation Period: From January 1, 2023 to the e-Laws currency date.

Last amendment: 2021, c. 40, Sched. 1.

CONTENTS

Definitions

1 (1) In this Act,

“assessment corporation” means the Municipal Property Assessment Corporation; (“société d’évaluation foncière”)

“Assessment Review Board” and “Assessment Review Board established under this Act” mean the Assessment Review Board under the Assessment Review Board Act and “the Board” has a corresponding meaning; (“Commission de révision de l’évaluation foncière”, “Commission de révision de l’évaluation foncière créée en vertu de la présente loi”)

“burial site”, “cemetery” and “crematorium” each have the same meaning as in subsection 1 (1) of theFuneral, Burial and Cremation Services Act, 2002; (“lieu de sépulture”, “cimetière”, “crématoire”)

“Chief Electoral Officer” means the Chief Electoral Officer who holds office under the Election Act; (“directeur général des élections”)

“class of real property” means a class of real property prescribed by the Minister under section 7; (“catégorie de biens immeubles”)

“classification” means a determination of the class or subclass of real property that land is in, including a class of property prescribed under clause 257.12 (1) (a) of the Education Act, and “classified” has a corresponding meaning; (“classification”, “classé”)

“current value” means, in relation to land, the amount of money the fee simple, if unencumbered, would realize if sold at arm’s length by a willing seller to a willing buyer; (“valeur actuelle”)

“French-language rights holder” means a person who has the right under subsection 23 (1) or (2), without regard to subsection 23 (3), of the Canadian Charter of Rights and Freedoms to have his or her children receive their primary and secondary school instruction in the French language in Ontario; (“titulaire des droits liés au français”)

“general reassessment” means the updating of assessments as a result of the application of a new valuation day under subsection 19.2 (1); (“réévaluation générale”)

“land”, “real property” and “real estate” include,

(a) land covered with water,

(b) all trees and underwood growing upon land,

(c) all mines, minerals, gas, oil, salt quarries and fossils in and under land,

(d) 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,

(e) all structures and fixtures erected or placed upon, in, over, under or affixed to a highway, lane or other public communication or water, but not the rolling stock of a transportation system; (“biens-fonds”, “biens immeubles”, “biens immobiliers”)

“locality” means non-municipal territory that is within the jurisdiction of a board as defined in section 1 of the Education Act; (“localité”)

“Minister” means the Minister of Finance or such other member of the Executive Council to whom responsibility for the administration of this Act may be assigned or transferred under the Executive Council Act; (“ministre”)

“Ministry” means the ministry of the Minister; (“ministère”)

“municipality” means a local municipality; (“municipalité”)

“non-municipal territory” means territory without municipal organization; (“territoire non municipalisé”)

“optional property class” means a class of real property that the council of a municipality may opt to have apply within the municipality in accordance with a regulation made under subsection 2 (3.1); (“catégorie de biens facultative”)

“optional property subclass” means a subclass of real property that the council of a municipality may opt to have apply within the municipality in accordance with a regulation made under subsection 2 (3.1); (“sous-catégorie de biens facultative”)

“person” includes a corporation, partnership, bridge authority, agent or trustee, and the heirs, executors, administrators or other legal representatives of a person to whom the context can apply according to law; (“personne”)

“subclass of real property” means, for land located in a municipality, a subclass prescribed under section 8 and, for land located in non-municipal territory, a subclass prescribed under subsection 8 (2.1); (“sous-catégorie de biens immeubles”)

“tax roll” means, for a municipality, a tax roll prepared in accordance with the Municipal Act, 2001 or the City of Toronto Act, 2006 and, for non-municipal territory, a tax roll prepared in accordance with the Provincial Land Tax Act, 2006; (“rôle d’imposition”)

“telephone company” includes a person or association of persons owning, controlling or operating a telephone system or line, but not a municipal corporation; (“compagnie de téléphone”)

“tenant” includes an occupant and the person in possession other than the owner; (“locataire”)

“theatre” does not include a cinema. (“théâtre”) R.S.O. 1990, c. A.31, s. 1; 1997, c. 5, s. 1; 1997, c. 29, s. 1; 1997, c. 31, s. 143 (1); 1997, c. 43, Sched. G, s. 18 (1-3); 2001, c. 8, s. 202; 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 2 (1); 2006, c. 33, Sched. A, ss. 1, 2 (3); 2006, c. 34, Sched. D, s. 94 (1); 2008, c. 7, Sched. A, s. 1 (1, 2); 2017, c. 8, Sched. 2, s. 1; 2018, c. 8, Sched. 1, s. 1; 2020, c. 23, Sched. 1, s. 1; 2020, c. 36, Sched. 3, s. 1.

Interpretation, appeal

(2) In this Act and in any other Act, and in the regulations made under this Act and under any other Act, a reference to an appeal under section 40 includes a complaint in respect of a taxation year before 2009 made under section 40 as it read before the day section 11 of Schedule A to the Budget Measures and Interim Appropriation Act, 2008 came into force. 2008, c. 7, Sched. A, s. 1 (3).

Section Amendments with date in force (d/m/y)

1997, c. 5, s. 1 (1-6) - 01/12/1997; 1997, c. 29, s. 1 (1, 2, 3) - 01/12/1997; 1997, c. 31, s. 143 (1) - 01/01/1998; 1997, c. 43, Sched. G, s. 18 (1, 3) - 31/12/1998

2001, c. 8, s. 202 - 29/06/2001

2002, c. 17, Sched. F, Table - 01/01/2003

2006, c. 32, Sched. C, s. 2 (1) - 01/01/2007; 2006, c. 33, Sched. A, s. 1 (1, 2, 4, 5) - 20/12/2006; 2006, c. 33, Sched. A, s. 1 (3, 6), 2 (3) - 01/01/2009; 2006, c. 34, Sched. D, s. 94 (1) - 01/07/2012

2008, c. 7, Sched. A, s. 1 (1) - 01/01/2007; 2008, c. 7, Sched. A, s. 1 (2, 3) - 14/05/2008

2017, c. 8, Sched. 2, s. 1 - 17/05/2017

2018, c. 8, Sched. 1, s. 1 - 08/05/2018

2020, c. 23, Sched. 1, s. 1 - 01/01/2023; 2020, c. 36, Sched. 3, s. 1 (1, 2) - 08/12/2020

Regulations

2 (1) The Lieutenant Governor in Council may make regulations,

(a) Repealed: 1997, c. 5, s. 2 (1).

(b) defining any word or expression used in this Act that has not already been expressly defined in this Act;

(c) prescribing for the purposes of clause 35 (3) (b) a higher rate of interest than 6 per cent;

(d) Repealed: 1997, c. 5, s. 2 (1).

(e) describing types or classes of improvements or additions for which no exemption under paragraph 22 of subsection 3 (1) will be made;

(f) describing classes of persons, businesses or undertakings who may not apply to receive an exemption under paragraph 22 of subsection 3 (1) and to whom no exemption will be made. R.S.O. 1990, c. A.31, s. 2 (1); 1997, c. 5, s. 2 (1).

Regulations by the Minister

(2) The Minister may make regulations,

(a) prescribing information for the purposes of paragraph 9 of subsection 14 (1);

(b) defining “conservation land” for the purposes of paragraph 25 of subsection 3 (1);

(c) defining “machinery and equipment” for the purposes of paragraph 18 of subsection 3 (1);

(c.1) prescribing machinery and equipment for the purposes of paragraph 18.1 of subsection 3 (1);

(d) governing the assessment of pipelines and providing for the depreciation of the assessed values of pipelines;

(d.1) providing for a procedure to determine whether land is conservation land for the purposes of paragraph 25 of subsection 3 (1) and, without limiting the generality of the foregoing, the regulations may,

(i) provide for the determination of any matter to be made by a person or body identified in the regulations,

(ii) provide for a process of appealing such determinations,

(iii) adopt documents by reference as those documents are amended from time to time, including amendments made after the regulation was made;

(d.2) providing for a procedure to determine whether land is in the farm property class or managed forests property class or in an optional property class or optional property subclass and, without limiting the generality of the foregoing, the regulations may,

(i) provide for the determination of any matter to be made by a person or body identified in the regulations,

(ii) provide for a process of appealing such determinations;

(d.3) providing for different procedures than the procedures provided in sections 39.1 and 40 for resolving issues as to whether land is in the farm property class or managed forests property class or in an optional property class or optional property subclass or whether land is conservation land for the purposes of paragraph 25 of subsection 3 (1) and, without limiting the generality of the foregoing, the regulations may,

(i) provide for the functions of the assessment corporation under section 39.1 to be carried out by a person or body identified in the regulations,

(ii) provide for the functions of the Assessment Review Board under sections 39.1 and 40 to be carried out by a body or official identified in the regulations;

(d.4) for the purposes of regulations made under clause (d.3),

(i) varying the application of section 39.1 or 40 or any other provisions of this Act,

(ii) prescribing provisions to operate in place of section 39.1 or 40 or any other provisions of this Act,

(iii) prescribing provisions to operate in addition to section 39.1 or 40 or any other provisions of this Act;

(d.5) in relation to public hospitals that close,

(i) continuing the tax exemption under section 3 with respect to land that was...