Municipal Property Assessment Corporation


The Municipal Property Assessment Corporation (MPAC) is charged with the responsibility of assessing the value of all properties in Ontario. The Province of Ontario sets the policies as it relates to assessment and MPAC administers them.Assessed values are then provided to Municipalities, who then use these figures to determine your property taxes.Residential property taxes are calculated using assessed value, the City’s tax rate, the County of Lambton’s tax rate and an Education tax rate set by the Province of Ontario annually.

Additional information can be found on the MPAC website. In 2016, the Municipal Property Assessment Corporation (MPAC) updated the assessed value of every property in Ontario. All properties now have a legislated valuation date of January 1, 2016. These values will be used by the City of Sarnia to calculate property taxes for the 2017-2020 property tax years.

Tax YearRequest for Reconsideration Deadline 2017 August 1, 2016 2018 March 31, 2018 2019 March 31, 2019 2020 March 31, 2020
Do you have questions about your 2016 Property Assessment Notice? Visit or contact the Municipal Property Assessment Corporation (MPAC) Customer Contact Centre at 1-866-296-MPAC (6722), or 1-877-889-MPAC (6722).